IRS NOTICE REFERENCE
Understanding your CP156 notice
We applied the sequestration reduction rate to the refundable portion of your credits because the Balanced Budget and Emergency Deficit Control Act (BBEDCA) of 1985 requires it. We made adjustments using the information …
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP156
- Category
- Refund and adjustment
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6213(b); §6402 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We applied the sequestration reduction rate to the refundable portion of your credits because the Balanced Budget and Emergency Deficit Control Act (BBEDCA) of 1985 requires it. We made adjustments using the information you provided.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp156-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
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